Tax Recovery Certificates: require verification with assessees and base files to prevent incorrect certified arrears and ensure recoverability. Income-tax Officers must verify Tax Recovery Certificates against actual case files and notify assessees of arrear particulars assessment-yearwise, specifying the nature of each charge and inviting corrections for discrepancies such as appeals, rectifications or uncredited payments. TRCs should not be prepared solely from D & C Registers; full identifying details and correct certified amounts must be confirmed. Senior officers should oversee high-arrear cases and Commissioners should issue notifications authorising ITOs to use distraint warrants to recover certified arrears where delay in issuing certificates would impede recovery.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tax Recovery Certificates: require verification with assessees and base files to prevent incorrect certified arrears and ensure recoverability.
Income-tax Officers must verify Tax Recovery Certificates against actual case files and notify assessees of arrear particulars assessment-yearwise, specifying the nature of each charge and inviting corrections for discrepancies such as appeals, rectifications or uncredited payments. TRCs should not be prepared solely from D & C Registers; full identifying details and correct certified amounts must be confirmed. Senior officers should oversee high-arrear cases and Commissioners should issue notifications authorising ITOs to use distraint warrants to recover certified arrears where delay in issuing certificates would impede recovery.
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